The morning news. [volume] (Savannah, Ga.) 1887-1900, 1887-12-17

AN ORDINANCE to assess and levy taxes and
raise revenue for the city of Savannah; for
the regulation of certain kinds of business in
the corporate and jurisdictional limits of said
city; fixing penalties for the violation of the
revenue ordinances of said city, and for other
purposes connected with taxes and revenue of
said city.
SECTION l. The Mayor and Aldermen of the
city of Savannah, in Council assembled, do
hereby ordain, That from and after the first
day of January, 1888, the inhabitants of said
corporate and jurisdictional limits of said
city, and those who hold taxable prop
erty within the same, and those
who transact, or offer to transact
business therein, except such as are exempt
from taxation by law, shall pay toward the sup
port of the government of said city, and for the
safety, benefit, convenience and advantage Of
said city, the taxes hereinafter prescribed.
SEC. 2. Every person and corporation owning
real property in said city, including improve
ments, shall pay tax, to be assessed by Coun-
Gil upon the value of said property by the first
day of April, 1888, at the rate of two and one
eighth per centum of such value, except on
such property as may be exempt from taxation
under the laws of this State.
SEC. 3. Every person and corporation owning
or holding in trust or on consignment household
kitchen or office furniture, private or profess
sional libraries, watches, jewelry plate, mu-
steal Instruments billiard tables in private resi-
dences, stocks in money corporations, bonds,
notes and other evidences of debt, money
solvent debts, stock in trade, and every other
kind of personal property whatsoever
Except vehicles used for purposes of
pleasure and convenience and hereinafter other
wise taxed, shall pay tax of one half of one per
centum on the value of such personal property
so owned or held on the first day of January,
1888, except such as may be exempt from taxa
ton by the laws OF this State or of the United
States. The foregoing phrase, stocks in money
corporations" shall not include shares in banks
or banking associations organized under the
authority of this State or the United States,
and located within the city of Savannah,
whether the owner of such shares reside in the
said city elsewhere, but the tax on such
shares shall be three-teenths of one per cent.
Der annum, in accordance with tax law of the
State but nothing in this Or any other section
of this ordinance shall be construed to require
any tax upon the capital of any bank or bank
ing association organized under the authority of
this State or of the United States, or to require
any tax upon the shares OF stockholders in any
such bank or banking association at any greater
rate than is required for other monied capital
in the hands of individual citizens.
Sec. a. Every shipmaster, captain, super
cargo, agent or other officer of any ship or YES
sell or other person who shall charter or offer to
charter his vessel, or who shall sell goods or
articles Of any kind from any vessel or wharf,
personally purchase cargo or collect freight, ex-
cept through q licensed broker or commission
merchant shall be considered commission
merchant, and pay the tax hereinafter pre-
scribed for commission merchants
Sec 5. Every person transacting or offering
to transact either of the kinds of business here
matter specified shall pay the tax hereinafter
shall transact, or offer to transact business, viz:
Every auctioneer and commission merchant,
or auctioneer and broker, two hundred dollars;
Every dealer in goods, wares and merchan-
disc including dealers in drugs. etc. lin addition
to liquor tax or license) as follows:
Every dealer exclusively retail, forty dollars;
Every dealer exclusively Wholesale or retail
dealer selling at wholesale, one hundred and
seventy dollars;
Every dealer in liquor doing wholesale bust
ness, three hundred dolars;.
Every banker or bank agent, or agents OF
bankers engaged in buying or selling exchange,
including every insurance company doing
banking business, two hundred and fifty dol
lars; every bank, five hundred dollars;
Every cotton broker, broker or dealer in stocks
and bonds, money broker, and every produce.
grocery and naval stores broker, exclusive OF
brokers in liquor. seventy-fve dollars;
Every ship broker, one hundred dollars;
Every dealer in butter, lard and cheese, eighty
dollars;
Every dealer in hides, wax and tallow, eighty
dollars;
Every broker for the sale of horses, cattle or
mules who keeps no stable for the sale of the
same, eighty dollars;
Every dealer in horses, cattle or mules, who
keeps no stable for the sale Of same, eighty dol
Every pawnbroxer. three hundred dollars;
Every building and loan association, fifty dol
lars;
Every loan association doing a banking bust
ness two hundred dollars;
Every fire or lie insurance company doing